FIG. 11 is a schematic view showing a polishing apparatus for polishing an edge portion of a wafer W with use of a polishing tape 101. The polishing apparatus is configured to press the polishing tape 101 downwardly against the edge portion of the wafer W with a pressing member 100 while rotating the wafer W to thereby polish the edge portion. A lower surface of the polishing tape 101 provides a polishing surface with abrasive grains fixed thereto. The pressing member 100 has a flat lower surface, which presses the polishing tape 101 downwardly against the edge portion of the wafer W, thereby forming a step in the edge portion as shown in FIG. 12. This step is constituted by a vertical surface and a horizontal surface.